Semiconductor devices, such as LSIs (Large Scale Integration), have recently been requested to have a higher speed and a higher degree of integration. To respond to the request, gate electrodes to be formed on a substrate have been miniaturized. There is known a technique related to a Fin type transistor which is a type of fine transistor.    [Patent document 1] Japanese Laid-open Patent Publication No. 2006-12924    [Patent document 2] Japanese Laid-open Patent Publication No. 2007-123431